Section 123C(3) in The Delhi Municipal Corporation Act, 1957
(3)Notwithstanding anything contained in sub-section (1), where the annual value of any vacant land or covered space of building-(i)has not, for any reason, been determined under this Act, the annual value of such vacant land or covered space of building, as the case may be, may be determined by the Commissioner at any time during the currency of the period of assessment in respect of such vacant land or covered space of building under section 116E or section 116F, as the case may be; or(ii)has been cancelled on the ground of irregularity, the annual value of such vacant land or covered space of building, as the c-1se may be, may be determined by the Commissioner at any tin after such cancellation, and such annual value of such vacant land or covered space of building, as the case may be, shall remain in force until a fresh valuation or revision is made.
